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Terms and Conditions

These are the terms and conditions for rsm.global (the "Site"). The Site introduces the services that the RSM International network, (“the RSM Network, RSM, we, us, our") provides through its independent member firms, their affiliates and their associated entities, worldwide. By using this Site, you are agreeing to be bound by the following terms and conditions.

Purpose of the site – information only

The information on this Site is intended to furnish users with general information on matters that they may find to be of interest. While every effort has been made to offer current and accurate information, errors can occur. Furthermore, this Site may contain references to certain laws and regulations. Laws and regulations will change over time and should be interpreted only in light of particular circumstances and the date the article was published. The Site, and content available within it, is for informational purposes only. Neither the Site nor the content available within it constitutes professional advice, and neither should be relied upon by you or any third party. Before making any decision or taking any action, you should consult with professional advisers.

Disclaimer

RSM disclaims any liability and responsibility for errors or omissions in the content contained on the Site.

All content on the Site and all the information provided through it is provided "as is", with no guarantees of completeness, accuracy or timeliness, and without representations, warranties or other contractual terms of any kind, express or implied. RSM does not represent or warrant that this Site, the various services provided through this Site, and / or any information, software or other material downloaded from this Site, will be accurate, current, uninterrupted, error-free, omission-free or free of viruses or other harmful components.

The information presented on this Site should not be construed as legal, tax, accounting or any other professional advice or service. You should consult with an RSM or other professional adviser familiar with your particular factual situation for advice concerning specific tax or other matters before making any decision. You should not send any confidential information to any member firm of RSM until you have received agreement from that firm to perform the services you request.

Linking

You may link to this Site provided that such linkage does not involve:

unauthorized use of our logo;

any false claim (actual or implied) of endorsement by, or other relationship with, RSM or local member firm(s);

RSM does not bear any responsibility whatsoever for the content, accuracy or security of any websites that are linked (by way of hyperlink or otherwise) to the Site.

Certain links on this Site lead to servers maintained by individuals or organisations over which RSM has no control. RSM makes no representations or warranties regarding the accuracy, or any other aspect, of the information located on such servers. A link to a third party’s website should not be construed as an endorsement by either RSM or that third party of the other, or its products and services.

“RSM” and the stylised RSM Brandmark are either already registered or pending registration with trademark offices around the world.

Acceptable conduct

You will use the Site only for lawful purposes. If at any time you become aware of any violation, by any person or entity, of any part of these terms and conditions, you will immediately notify rsmcommunications@rsm.global and provide us with assistance, as requested, to stop or remedy such violation.

Prohibited conduct

In using the Site, you must not do any of the following:

Post, transmit or otherwise make available through the Site any materials that are or may be: (a) threatening, harassing, degrading, hateful or intimidating, or otherwise fail to respect the rights and dignity of others; (b) defamatory, libellous, fraudulent or otherwise tortious; (c) obscene, indecent, pornographic or otherwise objectionable; or (d) potentially harmful or invasive or intended to damage or hijack the operation of, or to monitor the use of, any hardware, software or equipment, such as a virus, worm, Trojan horse, Easter Egg, time bomb, spyware or other computer code, file or program (each, a “Virus”).

Post, transmit, or otherwise make available through the Site any material protected by copyright, trademark, trade secret, right of publicity or privacy or any other proprietary right, without the express prior written consent of the applicable owner.

Use the Site for any commercial purpose or otherwise use the Site for processing data or other information on behalf of any third party.

Use the Site for any purpose that is fraudulent or otherwise tortious or unlawful.

Interfere with or disrupt the operation of the Site or the servers or networks used to make the Site available, including by hacking or defacing any portion of any of the Site; or violate any requirement, procedure or policy of such servers or networks.

Restrict or inhibit any other person from using the Site.

Create or share content without first obtaining any necessary permissions from third parties or otherwise use the Site to post or transmit any information that you do not have the right to provide; that would violate any applicable law or regulation; or that would violate, infringe or misappropriate any third party right or interest.

Reverse engineer, decompile or disassemble any portion of any of the Site, except where such restriction is expressly prohibited by applicable law.

Remove or alter any copyright, trademark or other proprietary rights notice on the Site or content you access via the Site.

Frame or mirror any portion of the Site, or otherwise incorporate any portion of the Site into any product or service, without RSM’s express prior written consent.

Systematically download and store Site’ content.

Use any robot, spider, the Site’s search application or other manual or automatic device to (a) retrieve, index, “scrape,” “data mine” or otherwise gather content from the Site, (b) reproduce or circumvent the navigational structure or presentation of the Site, or (c) Harvest or collect information about users of the Site without RSM’s express prior written consent.

If you do not comply with these terms and conditions (or if we have reasonable grounds to suspect or are investigating suspected non-compliance), we may suspend your access to the Site or take any other steps we consider appropriate.

Updates

These terms and conditions were updated on 29th June 2018. We may update the terms and conditions for the Site at any time and publish them here. If you use the Site, it is your responsibility to be familiar with the latest terms and conditions of use and continued use of the Site will be deemed as acceptance of the latest published terms and conditions. For completeness, please see our Privacy Notice. Please also see the relevant legal statement for each individual country, including the identity and contact details for the relevant country entity responsible for that legal statement on the RSM local country site where these terms and conditions appear.

Contacting Us

If you have any questions regarding our terms and conditions, please contact the RSM International Limited Executive Office at: 50 Cannon Street, London, EC4N 6JJ. You can also contact us by email at: rsmcommunications@rsm.global

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RSM Studio Palea Lauri Gerla is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network.

Each member of the RSM network is an independent accounting and advisory firm each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 50 Cannon Street, London, EC4N 6JJ.

The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug. Any articles or publications contained within this website are not intended to provide specific business or investment advice. No responsibility for any errors or omissions nor loss occasioned to any person or organisation acting or refraining from acting as a result of any material in this website can, however, be accepted by the author(s) or RSM International. You should take specific independent advice before making any business or investment decision.